ThemewaccountingsystemintheCzechRepublic捷克共和国的新会计制文档格式.docx

ThemewaccountingsystemintheCzechRepublic捷克共和国的新会计制文档格式.docx

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RudolfSchroll

VysokaskolaekonomickavPraze

Abstract

Thepurposeofthepaperisthreefold.First,toprovideanassessmentoftheaccountingsystemoperatedinCzechosolovakiaduringtheperiodoftheso-calledcentrallyplannedeconomy（i.e.thecommandeconomy）.Second,toprovideacharacterizationofthenewaccountingsystemintroducedin1993.third,toprovidesomeindicationofdevelopingtendencieslikelytobecomesignificantinthefuture.

ACCOUNTINGINTHECENTRALLYPLANNEDECONOMY

Itisimportanttounderstandthattheobjectivesofaccounting,especiallyoffinancialaccounting,inthecentrallyplannedeconomyarefundamentallydifferentfromtheobjectivesofaccountinginthemarketeconomy.Thesedifferenceshaveimplicationforthedirectionandrateofaccountingchangeduringthetransitiontothemarketeconomy.

Thespecificnatureofaccountinginthecentrallyplannedeconomymaybeexaminedfromfouraspects.First,accountingwasnot,inprinciple,aninstrumentatthedisposalofthemanagementofanenterpriseorotherentity（e.g.institution,organization）.Onthecontrary,accountingwasrequiredtofulfiltheneedsofthecentralinstitutionoftheplannedeconomy,suchastheStatePlanningCommissionCentralStatisticalOffice,MinistryofFinance.Theeconomicministries（forvariousbranchesofthenationaleconomy）.

Itwasthereforenecessaryfortheaccountingsystemtobecentrallydirectedandcontrolled.Thiswasachievedthroughtheintroductionofthefollowingmeasures:

·

auniformchartofaccounts,designedcentrallyandobligatoryforallprofitmakingenterprisesandothereconomicentities.Aseparateandobligatorychartofaccountswaspreparedfornon-profitseekingentities;

adetailedaccountingmethodology,adherencetowhichwasobligatoryforallaccountingentities.ItspreparationwastheresponsibilityoftheMinistryofFinance;

auniformsystemoffinancialstatementsintendedtoservetheneedsofthecentralauthorities.Thesecomprisednotonlythebalancesheetandtheprofitandlossaccountbutalsofromeighttotensupplementarystatementsdealingwithvariousaspectsofanenterprise’sactivities.Therewereseveralreportingcyclesofdifferinglengths.Forexample,theprofitandlossaccountwassubmittedtothecentralauthoritiesmonthlywhereasthebalancesheetwassubmittedonlybiannually.Theotherstatementsweresubmittedeitherquarterlyorannually.Therewasnocashflowstatementsbecausethefinancingofenterpriseswasnocashflowstatementbecausethefinancingofenterpriseswascentralized.

Thefinancialstatementaccordedmostimportancewastheprofitandlossaccount.Itwasnotpreparedfortheneedsoftheenterprisebuttosatisfytheneedsofthecentralauthoritiesthroughthegenerationofmacroeconomicstatistics.Intheprofitandlossaccountexpenseswereclassifiedbyelementsofcost.Revenueswereclassifiedsoastorevealtheflowsindifferentsectorsoftheeconomy,suchasproduction,tradeandtransport.Theprofitandlossaccountwasintendedtoserveasabasisforthecomputationoftheprinciplemacroeconomicindicators,suchasnationalproduct,nationalincomeandsoon.

Becauseofthesystemofcentralizedfinancingthebalancesheetwasnotconsideredtobeanimportantfinancialstatement.Becauseoftheabsenceofprivateownershipinthemeansofproductiontherewasnoconceptionof“owner’scapital”.Thepassive（i.e.capitalandliabilities）sideofthebalancesheethadanespeciallypoorinformationcontent.

Thedetailedmethodologywasissuednotonlyforfinancialaccountingbutalsoforcostaccounting.Theprincipleofmonism（i.e.theunifiedperceptionofreality）wasappliedstrictly.Thesameresulthadtobeshowninfinancialaccountingandcostaccounting.

Second,thefinancialstatementswererequiredtoprovideinformationfortheuseofthecentralauthoritiesintheadministrationoftheplannedeconomy.Thesefinancialstatementshadverylimitedimportanceforthemanagementoftheenterprise;

theywererelevanttothefunctioningofthecentralizedsystemoffinancing.Featuresofsystemwere:

themonopolypositionofthestatebank;

theabsenceofbankruptcy（forallpracticalpurposes）;

thecentrallyorganizedsystemofpricefixing;

theveylimitedinfluenceofinterest.

Pricesweredeterminedprimarilyonthebasisof‘costplus’.However,thesystemofwholesalepriceswasindependentofthesystemofretailprices.Similarly,thesystemofforeigntradepricewasself-contained.

Becauseofthesystemofcentrallydeterminedandcontrolledpricessomeenterpriseswerehighlyprofitablewhileotherenterpriseswereoperatedataloss.However,theplannedlosseswerealmostalwaysautomaticallycoveredbyasystemofsubsidies.Ont